UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, DC

SECURITIES EXCHANGE ACT OF 1934
RELEASE NO. 47005 / December 16, 2002

ADMINISTRATIVE PROCEEDING
FILE NO. 3-10977

SEC INSTITUTES PROCEEDINGS AGAINST e-SMART TECHNOLOGIES, INC.

The United States Securities and Exchange Commission announced today that it has instituted administrative proceedings against e-Smart Technologies, Inc., formerly known as Plainview Laboratories ("e-Smart"), to determine whether the registration of the securities of e-Smart should be suspended or revoked. e-Smart is a Nevada corporation that purportedly produces, among other things, a "smart-card:" a small card capable of storing personal data and confirming the cardholder's identity through the use of a fingerprint sensor incorporated into the card.

The Order is based on allegations by the Division of Enforcement that:

e-Smart has failed to comply with Section 10(b) of the Securities Exchange Act of 1934 ("Exchange Act") and Exchange Act Rule 10b-5 by filing materially false and misleading reports with the Commission, by making materially false and misleading claims in press releases, postings on the e-Smart website, and in statements made directly to investors and potential investors concerning, among other things, e-Smart's results of operations, contractual relationships, ownership of technology assets, and projected revenues and profits; and

e-Smart failed to comply with Section 13(a) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1 and 13a-13 while its common stock was registered with the Commission in that it filed materially false and misleading reports with the Commission, and has failed to file required annual and quarterly reports.

A hearing before an administrative law judge will be scheduled, pursuant to Section 12(j) of the Exchange Act, to determine: whether the above allegations are true and to afford the Respondent an opportunity to establish any defenses to such allegations; and whether the registration of the common stock of e-Smart should be suspended or revoked.